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DATE: 01/23/2006                         COMPTROLLER OF PUBLIC ACCOUNTS - PROPERTY TAX DIVISION                          PAGE: 001
TIME: 15:21:35                                        2005 INDEX CALCULATION REPORT                                     REPT: PTS227
                                                                046 / Comal                                              VRSN: W
____________________________________________________________________________________________________________________________________
                                                            PTD       <--------REPORTED VALUES--------->    INDEX        PTD
LAND CLASS          ISD # / NAME                       $/ACRE - CAD   NO. ACRES         VALUE     $/ACRE    FACTOR  $/ACRE - ISD
____________________________________________________________________________________________________________________________________

DRY CROPLAND                                                209.10
                    046-901 / New Braunfels ISD                           1,193         156,901   131.52    0.9412       196.80
                    046-902 / Comal ISD                                  15,962       2,240,245   140.35    1.0044       210.02
                                                                      --------- --------------- --------
                              CAD TOTALS:                                17,155       2,397,146   139.73

IMPROVED PASTURE                                             74.10
                    046-901 / New Braunfels ISD                           4,266         516,938   121.18    1.0444        77.39
                    046-902 / Comal ISD                                  15,891       1,821,779   114.64    0.9880        73.21
                                                                      --------- --------------- --------
                              CAD TOTALS:                                20,157       2,338,717   116.03

NATIVE PASTURE                                               50.60
                    046-901 / New Braunfels ISD                          25,183       1,362,418    54.10    0.9835        49.77
                    046-902 / Comal ISD                                 200,421      11,048,990    55.13    1.0022        50.71
                                                                      --------- --------------- --------
                              CAD TOTALS:                               225,604      12,411,408    55.01

SCHOOL DISTRICT ACREAGES AND PRODUCTIVITY VALUE TOTALS INCLUDE LAND RECLASSIFIED TO WILDLIFE MANAGEMENT AND TRANSITION TO TIMBER.
INDEX CALCULATIONS ARE BASED ON REPORTED ISD VALUE PER ACRE DIVIDED BY CAD AVERAGE VALUE PER ACRE.
                                                        **** END OF REPORT ****